Senate to Simplify Wireless Telephone Taxes.

• Position: Brief Article

A bill altering state and local tax authority over cellular phone calls has been introduced in the U.S. Senate. Introduced by Senators Sam Brownback (R-KS) and Byron Dorgan (D-ND), the proposed Mobile Telecommunications Sourcing Act would tax wireless telephone calls only in the "place of primary use:" a user's home or business. Currently, a single call can be taxed by multiple jurisdictions, depending on how far the user travels while talking. The bill is intended to reduce the complexity and administrative burdens that taxing authorities and consumers currently experience. The bill neither introduces a new tax nor removes taxation powers...